
Accounting theory and practice, Volume 2 (of 3)
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About This Book
Leather Binding on Spine and Corners with Golden Leaf Printing on round Spine (extra customization on request like complete leather, Golden Screen printing in Front, Color Leather, Colored book etc.) Reprinted in 2018 with the help of original edition published long back [1921]. This book is printed in black & white, sewing binding for longer life, Printed on high quality Paper, re-sized as per Current standards, professionally processed without changing its contents. As these are old books, we processed each page manually and make them readable but in some cases some pages which are blur or m...
Chapters (862)
- ACCOUNTING THEORY AND PRACTICE
- PREFACE
- CONTENTS
- CHAPTER I THE CORPORATION
- CHAPTER II THE VOUCHER SYSTEM
- CHAPTER III FACTORY COSTS
- CHAPTER IV THE BALANCE SHEET
- CHAPTER V GENERAL PRINCIPLES OF VALUATION
- CHAPTER VI DEPRECIATION—ASPECTS AND DEFINITIONS OF TERMS
- CHAPTER VII DEPRECIATION—ITS CAUSES
- CHAPTER VIII DEPRECIATION—FACTORS OF RATE DETERMINATION
- CHAPTER IX DEPRECIATION—METHODS OF CALCULATING
- 1. Proportional Methods
- 2. Variable Percentage Methods
- 3. Compound Interest Methods
- 4. Miscellaneous Methods
- CHAPTER X DEPRECIATION—APPRAISEMENT OF THE VARIOUS METHODS
- 1. Proportional Methods
- 2. Variable Percentage Methods
- 3. Compound Interest Methods
- 4. Miscellaneous Methods
- CHAPTER XI RECORDING DEPRECIATION ON THE BOOKS
- CHAPTER XII CASH AND MERCANTILE CREDITS
- CHAPTER XIII MERCHANDISE STOCK-IN-TRADE
- CHAPTER XIV TEMPORARY INVESTMENTS; ACCRUED AND DEFERRED ITEMS
- Temporary Investments
- Accrued and Deferred Items
- CHAPTER XV PERMANENT INVESTMENTS
- CHAPTER XVI MACHINERY AND TOOLS, FURNITURE AND FIXTURES, AND OTHER EQUIPMENT
- CHAPTER XVII BUILDINGS, LAND, AND WASTING ASSETS
- CHAPTER XVIII INTANGIBLE ASSETS—PATENTS, FRANCHISES, GOOD-WILL
- CHAPTER XIX LIABILITIES ON THE BALANCE SHEET; CURRENT AND CONTINGENT LIABILITIES
- Current Liabilities
- Nature of Contingent Liabilities
- CHAPTER XX FIXED LIABILITIES—BONDS AND MORTGAGES
- CHAPTER XXI CAPITAL STOCK AND ITS VALUATION
- CHAPTER XXII PROFITS
- CHAPTER XXIII SURPLUS AND RESERVES
- CHAPTER XXIV DIVIDENDS
- CHAPTER XXV THE SINKING FUND
- CHAPTER XXVI PROBLEMS IN CONNECTION WITH THE PROFIT AND LOSS SUMMARY
- CHAPTER XXVII THE PROFIT AND LOSS SUMMARY— FORM AND CONTENT
- CHAPTER XXVIII LIQUIDATION OF A CORPORATION
- CHAPTER XXIX COMBINATIONS AND CONSOLIDATIONS
- CHAPTER XXX BRANCH HOUSE ACCOUNTING
- CHAPTER XXXI BRANCH HOUSE ACCOUNTING (Continued)
- CHAPTER XXXII SUSPENSE ACCOUNTS; NUMBERED ACCOUNTS; ADJUSTMENT OF FIRE LOSSES
- Suspense Accounts
- Numbered Accounts
- Adjustment of Fire Losses
- CHAPTER XXXIII STATISTICS IN BUSINESS; PRIVATE BOOKS; JOURNAL VOUCHERS; BUILDING EXPENSES AND INCOME
- Statistics in Business
- Private Books
- Journal Vouchers
- Building Expenses and Income
- CHAPTER XXXIV THE CONSOLIDATED BALANCE SHEET AND PROFIT AND LOSS SUMMARY
- CHAPTER XXXV ACCOUNTS AND REPORTS OF RECEIVERS AND TRUSTEES
- Accounts and Reports in Bankruptcy Proceedings
- Realization and Liquidation Account
- Liquidation of a Partnership by Instalments
- APPENDIX A PRACTICE WORK FOR STUDENT— FIRST HALF-YEAR
- APPENDIX B PRACTICE WORK FOR STUDENT— SECOND HALF-YEAR
- APPENDIX C MISCELLANEOUS PROBLEMS FOR SUPPLEMENTARY WORK[84]
- Partnership
- Corporation—Opening the Books
- Manufacturing Statement
- Consignments, Commissions, Joint Venture
- Analysis by Comparison
- Statement of Affairs
- Realization and Liquidation
- Branches
- Sinking Fund
- Consolidations, Mergers, and Reorganizations
- Miscellaneous
- APPENDIX D REVIEW QUESTIONS
- INDEX
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